World panorama of the wealth tax: history and modernity

Authors

  • Mykhailo Sverdan University of Economics and Law «КRОК», Ukraine

DOI:

https://doi.org/10.33987/vsed.2-3(63-64).2017.105-126

Keywords:

taxation, wealth, tax system, wealth tax, tax policy

Abstract

The economic fundamentals of the formation and accumulation of property as prerequisites for creating a base for wealth and its taxation are studied in the article. The primary forms of the wealth tax and their development in historical retrospective are reflected. The peculiarities of the wealth tax functioning in different countries of the world are considered on the example of European, Latin American and Asian countries. The dynamics of the wealth tax transformation is defined. The using of the wealth tax as a fiscal instrument in the state tax system is suggested.

Author Biography

Mykhailo Sverdan, University of Economics and Law «КRОК»

PhD in Economics, Associate Professor, Department of National Economy and Finance

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Published

2017-07-17

Issue

Section

MONEY, FINANCE AND CREDIT